The tariff classification of empty aluminum cans from Germany

N351836 August 5, 2025 CLA-2-76:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 7612.90.1040; 9903.85.07; 9903.01.25 Lucas Theo Rehaag German American Chamber of Commerce, Inc. 80 Pine Street, Floor 24 New York, NY 10005 RE: The tariff classification of empty aluminum cans from Germany Dear Mr. Rehaag: In your letter dated July 30, 2025, you requested a tariff classification ruling regarding empty aluminum cans on behalf of your client, Linhardt Viechtach GmbH & Co. KG. Product information was submitted with your request. The items under consideration are described as empty monobloc aluminum aerosol cans. After importation, the empty cans are filled with a variety of end products including healthcare and food products, air fresheners, sunscreen sprays, deodorant sprays, and oral sprays. You state that the cans are typically pressurized using compressed or liquefied gas to create a continuous spray function. However, some cans will be used as pump spray containers without continuous spray capability. Notwithstanding, you confirmed in subsequent correspondence that although the end uses may vary, at importation, all subject cans are of a kind for use with aerosols. The subject cans feature a circular cross section and capacities between 10 and 300 milliliters (ml). The applicable subheading for the empty monobloc aluminum aerosol cans will be 7612.90.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity not exceeding 355 ml: With a circular cross section, of a kind used for aerosols. The general rate of duty will be 5.7 percent ad valorem. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7612.90.1040, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. For products covered by heading 9903.85.07, this additional duty applies to the non-aluminum content of the merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 7612.90.1040, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Paul Taylor at paul.m.taylor@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division